CLA-2-39:OT:RR:NC:N4:422
Ms. Linda Huetger
Frankford Candy LLC
9300 Ashton Road
Philadelphia, PA 19114
RE: The tariff classification of a plastic bank filled with candy canes from China
Dear Ms. Huetger:
In your letter dated April 25, 2013, you requested a tariff classification ruling.
The submitted illustration depicts an item that is identified as a candy bank. The bank is made of polypropylene (PP) plastic material and will be filled with candy canes prior to importation. The bank measures 5½” in height and 2½” diameter. The top of the bank has a slit that is designed to receive the insertion of coins and the top of the bank can be popped off to gain access to the coins stored within. Printed on the external surface area of the bank are the words “Nickelodeon Turtles” and images from the animated series.
The Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs), although not legally binding, are the official interpretation of the tariff at the international level. In applying the provisions of the Harmonized Tariff Schedule of the United States (HTSUS), Customs will look to the ENs for guidance. In determining whether two or more articles imported together constitute a "set put up for retail sale" and are, therefore, classifiable under a single tariff provision, Explanatory Note X for General Rule of Interpretation (GRI) 3(b) provides the criteria as to whether the goods: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
In this case, the subject articles meet criteria (a) and (c) but do not meet criteria (b). Pursuant to GRI 3(b) and Explanatory Note X, articles put up together that are dedicated to more than one purpose (that is, more than one particular need or specific activity) cannot be considered a set for tariff classification purposes. The plastic bank and the candy canes perform functions that are unrelated to each other. Consequently, the plastic bank and the candy canes must be classified separately.
The applicable subheading for the candy canes will be 1704.90.3550, HTSUS, which provides for sugar confectionery (including white chocolate), not containing cocoa: other: confections or sweetmeats ready for consumption: other: other…put up for retail sale: other. The rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the plastic bank will be 3924.90.5650, HTSUS, which provides for …other household articles…of plastics: other: other…other. The rate of duty will be 3.4 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Gary Kalus at (646) 733-3055.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division